Argentina's Regulations For Promoted Software Activities

The government of Argentina has recently enacted Decree 1,594 that sets a regulatory framework to the also newly enacted Law 25,922. Law 25,922 aims to promote the software industry by granting a set of tax benefits to individuals, and local legal entities (the “Beneficiaries”), whose main activity is the software industry. Decree 1,594 clarifies the application scope of the Law for individuals and companies that are not 100% engaged in software related activities. There is no doubt that these laws will favorably impact e-commerce transactions in Argentina. A synopsis of Decree 1,594 follows.

The following questions have been addressed in this article:

What are the relevant benefits this law offers to the software industry?


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